Contingencias, compromisos y restricciones a la distribución de utilidades (Cont.) Determinación de oficio de Impuesto a las ganancias

According to Creswell (2014:244), data verification or validity refers to the techniques used throughout the research process, to ensure that the findings presented by the researcher are correct and authentic in terms of the information provided by the research participants. Strategies used to assess and verify the findings in this research include peer reviews by the researcher’s promotor and monitoring conducted by the research supervisor. The research supervisor considered all the research processes, and posed questions to uncover the researcher’s rationale during the data verification process; her interpretation of the data allowed the researcher to air his views and to gain a wide perspective through the research process. Comparison of the researcher’s analysis, together with the supervisor’s input, assisted the researcher in terms of the thematic analysis in relation to information provided by the research participants, in terms of their experiences of the parental management of substance abuse.

According to Krefting (1991:215), In qualitative research, truth value is usually obtained from the discovery of human experiences as they are lived and perceived by informants. The truth value of the study was also termed the credibility; whilst

transferability refer to the application of the study to another context. A third measure of trustworthiness is the consistency of the findings, in other words its dependability, and lastly, the neutrality aspect, i.e., whether the findings represent the views of the research participants (Whitehead & McNiff, 2006:97). Each of the measures of trustworthiness is described below and the specific strategies employed by the researcher, is highlighted.

 Credibility, according to Krefting (1991:215), involves the researcher representing the varied perspectives and experiences expressed by the participants in the study as adequately as possible (Sandelowski in Krefting,  1991:216). The researcher enhanced the credibility by reviewing each of the

interviews several time, exploring the similarities and differences across the different interviews. The research supervisor also read each of the transcripts in order to explore the varied experiences and parental management strategies. The research promotor and independent coder followed a similar process and a consensus discussion between the researcher and the independent coder concluded this process

 Transferability “refers to applying the findings of a study in contexts similar to the context in which they were first derived” (Pidgeon & Henwood, in Hayes, 1997:271). In order to meet this criteria of trustworthiness, the researcher provided a detailed description of the study process, which would enhance the transferability of the study,

 Consistency, according to Guba (in Krefting, 1991:216), refers to “Whether the findings will be consistent if the inquiry were replicated with the same subjects or in a similar context”. Consistency can be stablished through the use of an independent coder. Furthermore, the consistency or dependability of the study is also enhanced by the researcher motivating the choice of the research problem, as well as the choice of the research methods. The alignment between the research question, goal and title of the study furthermore aid with the consistency of the study.

Neutrality refers to the absence of bias in the research process and results (Sandelowski, 1986). Neutrality refers to the degree to which the findings are a function solely of the research participants and the conditions in which the research takes place, and are not influenced by any other bias or motivations (Guba, 1981). The researcher did not include proposed research participants when it became clear that they needed treatment immediately.

The research study’s credibility, transferability, consistency and neutrality was furthermore maintained and strengthened through the use of audio recordings (audio) of the interviews. The interviews were then accurately transcribed, which assisted the

researcher during the data collection and analysis processes. This process was further strengthened by working through the entire process with the research supervisor, which added to the credibility, transferability, consistency and neutrality of the data collection and analysis processes.

3.10 ETHICAL CONSIDERATIONS

In the context of research, ethics refers to a guideline containing principles which inform the researcher regarding the treatment of the research participants and how they behave during interaction with the participants in the study. By evaluating themselves against these ethical guidelines, researchers are able to evaluate their conduct (Strydom, in De Vos et al., 2005:57). The following ethical issues were relevant in the study:

Informed consent. This concept refers to all the parameters of the study, including

what the participants might be exposed to and whether there is a potential for the participants to come to any harm during the study. Once the participants informed the researcher that they are aware of all the parameters applicable to the study, and that they still wished to take part in the research, they were requested to sign a written consent form detailing their willingness to participate in the study, as described by De Vos et al. (2005:59).

Confidentiality. This refers to information of a personal nature shared between

the participants in this study and the researcher, which cannot be ethically divulged by the researcher under the principles of confidentiality. A confidentiality agreement was captured in the informed consent form and signed by the researcher and the participants (Strydom in De Vos et al., 2005:61). Confidentiality was ensured at all times during the research process. Prospective research participants who needed treatment rather than inclusion in the research process, was activated.

Risks. King (in Forrester, 2010:102) states that “Researchers have the

responsibility of assessing the risk of harm coming to participants from their involvement” in the research study. Participants offered some emotional responses when describing experiences that they have undergone as parents and the effect that substance use had on their families. However, none of the research participants

required counselling as a result of immediate or delayed distress caused by their descriptions of these experiences. This matter regarding counselling for possible distress was put forward to the participants, as it is the researcher’s responsibility to ensure that information regarding support services is made available to the participants throughout the research process.

Benefits. The researcher allowed the parents to describe and reflect on their

experiences of substance abuse by their adolescents. This allowed social workers and other relevant practitioners to gain insights into these experiences as well as to advise on the support needs of parents who require assistance in coping with adolescent substance abuse. This will also allow social workers and other relevant practitioners to identify prevention approaches that could reduce the onset of substance use by adolescents.